Iowa Code 445.32 – Liens on buildings or improvements
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 445.32
- Lien: A claim against real or personal property in satisfaction of a debt.
- Owner: means any of the following:a. See Iowa Code 425A.2
- Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
If a building or improvement is erected or made by a person other than the owner of the land on which the building or improvement is located, as provided for in section 428.4, the taxes on the building or improvement are and remain a lien on the building or improvement from the date of levy until paid. If the taxes on the building or improvement become delinquent, as provided in section 445.37, the county treasurer shall collect the tax as provided in sections 445.3 and 445.4. This section does not apply to special assessments, or rates or charges.